Special VAT invoice. Buying a ship belongs to a ship transaction, which belongs to the sale of movable property. According to the regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), a special VAT invoice should be issued. Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities.